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HomeMy WebLinkAbout2078 OrdinanceORDINANCE NO. X2078: Chapter P.M.C. 3.05 - Ambulance Service Excise Tax AN ORDINANCE imposing an excise tax on all households, businesses, and -industries in the City of Pasco for the provision of ambulance service. THE CITY COUNCIL OF THE CITY OF PASCO DOES ORDAIN AS FOLLOWS: Section 1. That Section 3.05.010 of the Pasco Municipal Code be and the same is hereby enacted to read'as follows: P.M.C. 3.05.010 ESTABLISHMENT OF AMBULANCE SERVICE. There is hereby established an ambulance service to serve as a public utility of the city in order to provide adequate ambulance service. This service shall charge rates as approved by the city council. Section 2. That Section 3.05.020 of the Pasco Municipal Code be and the same is hereby enacted to read as follows: P.M.C. 3.05.020 LEVY OF TAX. In addition to any rates or charges as fixed by the council, an excise tax in the amount of $ 1.20 per month shall be levied and collected from all households, businesses and industries located in the city. Each separate physical location shall be assessed the tax. Separate water and/or sewer hookups shall be one criterion for determining a separate physical location. The city manager or his designee shall be responsible for the billing and collection of this tax. The taxes shall be dice and owing on the last day of each month and shall be delinquent if not paid in full twenty (20) days after the date of billing. A delinquency assessment of $.50 for each month or portion thereof the account remains delinquent shall be due and owing and shall be added to the bill. No delinquency assessment may be added until one notice of delinquency has been mailed or delivered to the account's address.* (*P.M.C. 13.16.050) Section 3. That Section 3.05.030 of the Pasco Municipal Code be and the same is hereby enacted to read as follows: P.M.C. 3.05.030 RESPONSIBILITY FOR TAX. The term "household" shall include all single-family dwellings, each apartment or individual unit in multiple dwellings, and each mobile home, whether or not occupied. The owner of the property, the applicant for water -and/or sewer service to the property, and all adult residents in a household shall be liable for the tax, although there is only one assessment for each separate physical location. • -2- Notice of the tax bill shall be sent to the applicant for water and/or sewer service to the location, if there is such service, unless notarized instructions from the property owner are received by the city requesting that the property owner be billed. In all other cases, the property owner shall be billed. In the event that the tax bill is included with the billing for water and/or sewer charges, any payments received shall be deemed to be first applied against this tax unless written instructions otherwise are given. * (*P.M.C. 13.04.080) Section 4. That Section 3.05.040 of the Pasco Municipal Code be and the same is hereby enacted to read as follows: P.M.C. 3.05.040 NON-PAYMENT PENALTY. Any person not paying the tax and any delinquency assessments imposed by this chapter after having notice thereof shall be chargeable with a civil violation with a penalty of not less than fifty & 00/100 ($50.00) dollars and not more than five hundred & 00/100 ($500.00) dollars. In addition to the civil penalty, such person shall be ordered to pay the taxes due and shall be punished for contempt of court in the event they are not paid within the time and in the manner ordered.by the court. In addition, a willful failure to pay the tax and any delinquency assessments imposed by this chapter shall be a criminal violation of this code. Section 5. That Section 3.05.050 of the Pasco Municipal Code be and the same is hereby enacted to read as follows: P.M.C. 3.05.050 PROCEEDS OF TAX. The proceeds of this excise tax shall be credited to a separate account and shall be used solely for the operation, maintenance, and capital needs of the city ambulance service. Section 6. That Section 3.05.060 of the Pasco Municipal Code be and the same is hereby enacted to read as follows: P:M.C. 3.05.060 EMERGENCY SERVICE. Emergency service is that service of which the recipient is in immediate need in order to save or sustain his or her life, that service which is immediately necessary to prevent serious complications to the health of physical well-being of the recipient, or that service which is needed to protect and preserve the receipient's health when that person has been injured as a result of an accident. Section 7. That Section 3.05.070 of the Pasco Municipal Code be and the same is hereby enacted to read as follows: P.M.C. 3.05.070 SERVICE FEE ADJUSTMENT. (1) There shall be no charge for emergency service to households, businesses and industries in the city as set forth below in the event the charge for taxes provided by this chapter is not delinquent: -3- HOUSEHOLD: There shall be no charge for emergency service for residents and for persons staying overnight or longer at a household. There shall be no charge to emergency service at the location of a household when the need for such service arose at a household and the recipient of the service is visiting the household. BUSINESS AND INDUSTRIES: There shall be no charge for emergency service for owners, officers, and employees of the business or industry when the need for such service arose while the recipient of the service was engaged in the regular course of his or her business or employ or is traveling to the business or industry location to commence work or is traveling from the business or industry location following the completion of work. (2) In establishing fees for non -emergency service, the council shall establish lower fees for the persons covered by subsection (1) above than for other persons. Section 8. That Section 3.05.080 of the Pasco Municipal Code be and the same is hereby enacted to read as follows: P.M.C. 3.05.080 RECIPROCAL AGREEMENTS. The city manager is hereby authorized to enter into agreements with other governmental entites for the provision of free emergency service and/or for.the provision of non -emergency ambulance service for the lower rates as provided in P.M.C. 3.05.070(2) provided the other governmental entity extends equal or substantially similar benefits to members of house- holds who pay the tax provided herein. To be effective, this agreement shall be filed with the city clerk and the city council. Section 9. This ordinance shall be in full force and effect on January 1, 1980, following its passage and publication as required by law. PASSED by the City Council of the City of Pasco this; day of ` —_� . 1979. ATT ST':, 'Ev _Yr1 Wells, City Clerk — Che' AP ROVED AS TO FORM: 11 60 jj'�t� e nis J. De elice, City Attorney ie, Mayor